Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.